Bank Deposits Tax (280-RICR-20-05-1)

280-RICR-20-05-1 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	05	Banks
Part	1	Bank Deposits Tax (280-RICR-20-05-1)

Type of Filing	Amendment
Regulation Status	Inactive
Effective	10/03/2017 to 10/03/2017

Regulation Authority:

R.I. Gen. Laws §§ 44-15-17 and 44-1-4.

Purpose and Reason:

This amendment is prepared in the new Rhode Island Code of Regulations format, and reflects a 1998 change in the rate of tax on Banking Institution to a rate of zero, and also in sub-part 1.6 removes the exclusion for deposits loaned to members.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Technical Revision - effective from 10/03/2017 to 01/04/2022

INACTIVE RULE Amendment - effective from 10/03/2017 to 10/03/2017

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 10/03/2017

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.